水资源资产负债表研究综述
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TV213.4

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中央高校基本科研业务费专项(2016B46314);生态环境会计核算方法应用研究(2014B09314);国家社会科学基金(15BGL054)


Review on research of water resources balance sheet
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    摘要:

    从水资源资产负债表构建、水资源资产负债表会计要素的确定和水资源价值计量方法等方面梳理和分析了目前国内外关于水资源资产负债表的研究进展,提出我国水资源资产负债表编制过程中需要解决的关键问题,认为未来应进一步明确水资源资产和水资源负债的界定、确立统一的水资源资产价值量核算方法,全面分析水资源资产负债表的要素及表式,深入研究水资源资产负债表勾稽关系和评级指标,以期为我国水资源资产负债表的理论和应用研究提供一定的参考。

    Abstract:

    This paper has reviewed and analyzed the current research progress of water resources balance sheet at home and abroad from the aspects of water resources balance sheet formation, the determination of accounting elements of water resources balance sheet and the method of water resources value measurement. Based on the above-said, this paper puts forward the key problems that should be solved in the compilation process of water resources balance sheet in China. It believed that the definition of water resources assets and water resources liabilities should be further clarified in the future and the unified accounting method of water resources assets should be established. Moreover, the elements and forms of water resources balance sheet should be comprehensively analyzed, and the relationship between water resources and balance sheet and the rating index should be deeply studied so as to provide some reference for the research on the theory and application of water resources balance sheet in China.

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贾亦真,沈菊琴,孙付华,等.水资源资产负债表研究综述[J].水资源保护,2017,33(6):47-54.(JIA Yizhen, SHEN Juqin, SUN Fuhua, et al. Review on research of water resources balance sheet[J]. Water Resources Protection,2017,33(6):47-54.(in Chinese))

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  • 收稿日期:2017-02-15
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  • 在线发布日期: 2017-11-24
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